[填空题]How the Accountants Influence the Decisions
Accountants in industry are often asked to evaluate projects．In the recording industry this ususlly means working out the effect on comjpany profits of the fine print in a recording contrace．Many people think it must be straightforward，but，like many publishing contracts，the devil lies in the detail．
(9) ．There is a high level of front-end investment in trying to“break” (popularise)an artist which usually comprises a non-returnable advance on royalties，recording costs，promotional costs and tour support costs which sometimes even extend to large“buy-on”fees to support major artists on big tours；i.e.they pay to play．
Usuallv the first dePartment involved in a decision to sign an artist is the A&R (artistes and repertoire)department．Sometimes unfairly labeled the Urn & Ah department．they play a vital role in identifying potential stars．About 95％of the artists don’t make the grade． (10)